【acca F1考试题】2019年4月29日acca每日一练(5-6)
【acca选择题】
5. Only allowing purchasing staff to choose suppliers from an approved list is an example of what sort of fraud prevention measure?
A Segregation of duties
B Appropriate documentation
C Limitation control
D Check control
6.Which of the following statements about fraud prevention is not true?
A Cash sales are an area of high risk of fraud.
B Performance-based rewards for managers reduce the risk of fraud.
C Emphasis on the autonomy of operational management may weaken controls.
D Fraud awareness and ethics education can reduce the risk of fraud
答案:
5.C
Rationale: Limit controls limit opportunity for fraud: another example is limiting access to the computer network by means of passwords. Segregation of duties means ensuring that functions which together facilitate fraud are performed by different individuals: eg separating the cheque signing function from the authorisation of payments. Appropriate documentation involves recording, authorising and tracking transactions through purchase requisitions, orders, invoices and so on.
6.B
Rationale: Performance-based rewards increase pressures and motivation for managers to manipulate results. Ways in: A good approach for these sorts of question is to work systematically through the options to eliminate those which are clearly true. That way, even if you are left with an option you are not sure about (because performance-related pay for managers is such a popular strategy, say), it is the best option you've got.
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